Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.

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..... DS AND SERVICES TAX ACT, 2017. No. GST.1018/C.R.90 /Taxation-1. - In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the "said Act"), and in supersession of the Notification of the Government of Maharashtra, Notification No. MGST.1017/C.R.165(1)/Taxation-1 [Notification No. 33/201 .....

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